Illinois Administrative Code
Title 86 - REVENUE
Part 693 - NON-HOME RULE MUNICIPAL RETAILERS' OCCUPATION TAX
Section 693.125 - Penalties, Interest and Procedures
Universal Citation: 86 IL Admin Code ยง 693.125
Current through Register Vol. 48, No. 12, March 22, 2024
All penalties (both civil and criminal) and provisions concerning interest and procedures (such as the making of assessments, the venue and mode of conducting hearings, subpoenas, matters pertaining to judicial review and other procedural subjects), together with statutes of limitation, are the same under the Non-Home Rule Municipal Retailers' Occupation Tax Act as under the Illinois Retailers' Occupation Tax Act [35 ILCS 120 ].
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